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Full-Text Articles in Business
Pandemic, Retail Sales And Local Economies: Evidence From Northeast Oklahoma, Sanchari Ghosh, Brian Jackson, Ray Murphy
Pandemic, Retail Sales And Local Economies: Evidence From Northeast Oklahoma, Sanchari Ghosh, Brian Jackson, Ray Murphy
Mountain Plains Journal of Business and Technology
Early post-COVID pandemic studies focused on the macroeconomic impacts of that event on employment, income, healthcare costs, food security, etc. Yet there has been little emphasis on how changes in consumption spending patterns resulting from the pandemic affected retail sales and revenues, each of which are major contributors of growth for local economies. This study investigates these relationships by implementing retail pull and sales gap analyses to determine how non-metropolitan rural regions responded to consumption expenditures and retail sales before and after the pandemic. Using three cities of northeastern Oklahoma as a case study, retail pull factors at the city …
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Mountain Plains Journal of Business and Technology
Many tax preparers still have difficulty determining and properly communicating the allowable tax accounting methods and bookkeeping procedures needed for small construction contractors, especially those having partially completed contracts at year-end. For many small construction contractors, the Internal Revenue Code is confusing and even court opinions give mixed signals as to which accounting method is permissible. This paper provides a discussion on the allowable methods of tax accounting and provides a decision heuristic to simplify the choice of allowable methods. The paper also offers suggestions about bookkeeping procedures.
E-Commerce As A Competitive Advantage For Small Businesses: Overcoming Privacy And Security Issues, Ron Lennon, Julisse Oquist
E-Commerce As A Competitive Advantage For Small Businesses: Overcoming Privacy And Security Issues, Ron Lennon, Julisse Oquist
Mountain Plains Journal of Business and Technology
The Internet and the World Wide Web (WWW) trend have captivated people in every corner of the world. The presence of both individuals and businesses on the Internet grows every day. For example, in 1998 businesses' presence on the Internet grew so much that many described 1998 as the ".com" year. But why is it that the Internet is so attractive to all of us? The reason lies in the ease of use of the Internet, the speed of obtaining results, the amount of information available, and the global reach that the Internet has. For all these reasons, the Internet …